Christianuyi Ltd and Others v The Commissioners for HM Revenue and Customs: [2018] UKUT 0010 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Herrington on 19 January 2018.
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INCOME TAX 鈥� whether appellants were 鈥渕anaged service companies鈥� 鈥� s.61B(2) Income Tax (Earnings and Pensions) Act 2003 (鈥淚TEPA鈥�) 鈥� whether a managed service company provider was 鈥渋nvolved鈥� with the appellants 鈥� whether the provider 鈥渂enefits financially鈥� from the provision of services 鈥� the meaning of 鈥渋nfluences or controls鈥�.
Updates to this page
Published 19 January 2018